After realization of a portion of the noncash assets of Bemis, Coppo & Dipp LLP, which was being liquidated, the capital account balances were Bemis, $54,600; Coppo, $40,500; and Dipp, $17,000. Cash of $34,100 and other assets with a carrying amount of $98,000 were on hand. Creditors' claims totaled $20,000. Bemis, Coppo and Dipp shared net income and losses in a 2:1:1 ratio, respectively. Prepare a working paper to compute the amount of cash that may be paid to creditors and to partners at this time, assuming that no partner is solvent.